Business Taxes Law Guide – Revision 2018

Uniform Local Sales and Use Tax Annotations

710.0000 PLACE OF SALE FOR PURPOSES OF BRADLEY-BURNS UNIFORM LOCAL SALES AND USE TAXES—Regulation 1802

Annotation 710.0020

710.0020 Out-of-State Retailer—Warehouse Stock. For the purposes of the state-administered local sales and use tax, where an out-of-state retailer has no office in California but maintains a warehouse stock in California, the warehouse is regarded as the place of sale as to all items shipped from the warehouse. It is immaterial whether the warehouse is operated by the retailer or is a public warehouse. 11/12/59.

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